2023 Fall
UGBA 125 001 - LEC 001
Ethics in Accounting
Tiffany Rasmussen
Aug 23, 2023 - Dec 08, 2023
Tu, Th
12:30 pm - 01:59 pm
Chou Hall N470
Class #:20104
Units: 3
Instruction Mode:
In-Person Instruction
Time Conflict Enrollment Allowed
Offered through
Walter A. Haas School of Business
Current Enrollment
Total Open Seats:
-1
Enrolled: 65
Waitlisted: 0
Capacity: 64
Waitlist Max: 31
Open Reserved Seats:
4 reserved for UC Berkeley Students
Hours & Workload
3 hours of instructor presentation of course materials per week, and 6 hours of outside work hours per week.
Final Exam
FRI, DECEMBER 15TH
08:00 am - 11:00 am
Chou Hall N470
Other classes by Tiffany Rasmussen
Course Catalog Description
This course focuses on ethics related to the accounting for and reporting of financial statements and related financial information, and touches on the ethics of tax preparers. It is taught within the context of the American Institute of Certified Public Accountants (AICPA), as well as broader ethical concepts. This course fulfills the accounting ethics education requirement of the California Board of Accountancy, needed for a California CPA license. The course covers (i) theories and rules and (ii) the application of these theories and rules to case studies drawn from real life. Students are taught not only to identify the risks of fraud, but also how an organization’s culture and structure might be altered to reduce the risks.
Class Notes
Most UGBA classes have a Time Conflict Override attribute when you enroll to help you select classes. However, all students must pick which class to take when the semester begins. There are no exemptions for attendance, assignments or any scheduled exams. If you cannot fulfill all class requirements..
show more
Most UGBA classes have a Time Conflict Override attribute when you enroll to help you select classes. However, all students must pick which class to take when the semester begins. There are no exemptions for attendance, assignments or any scheduled exams. If you cannot fulfill all class requirements, then you should drop the class.
Phase I: Enrollment is restricted to Junior and Senior declared Business Administration majors only. All other students must add themselves to the waitlist.
Phase II: Enrollment is prioritized for declared Business Administration majors.
Adjustment Period: Enrollment is prioritized to all undergraduates with 5-8 terms of attendance on a space available basis. show less
Phase I: Enrollment is restricted to Junior and Senior declared Business Administration majors only. All other students must add themselves to the waitlist.
Phase II: Enrollment is prioritized for declared Business Administration majors.
Adjustment Period: Enrollment is prioritized to all undergraduates with 5-8 terms of attendance on a space available basis. show less
Rules & Requirements
Repeat Rules
Course is not repeatable for credit.
Reserved Seats
Current Enrollment
Open Reserved Seats:
4 reserved for UC Berkeley Students
Textbooks & Materials
See class syllabus or https://calstudentstore.berkeley.edu/textbooks for the most current information.
Guide to Open, Free, & Affordable Course Materials
Associated Sections
None